Egypt VAT at a glance
| Standard rate | 14% VAT under Law 67 of 2016 (Value Added Tax Law) and Law 3 of 2022 amendments — Egypt’s modern VAT framework replacing the prior General Sales Tax (GST) in September 2016 |
| Reduced rate | 5% — machinery and equipment used in production of goods or services (specific listed categories under the VAT Law and Executive Regulations) |
| Zero-rated supplies | 0% — exports of goods, qualifying exported services, supplies to Free Zones (Public Free Zones and Private Free Zones) under qualifying conditions, supplies to qualifying SCZONE (Suez Canal Economic Zone) operators |
| Exempt supplies | Categories under Law 67 of 2016 — basic foodstuffs in regulated channels, medical and pharmaceutical products and services, educational services and materials, financial services, certain agricultural products, residential rentals, public transport |
| Table Tax (schedule tax) — separate from standard VAT | Specific categories under the schedule (Table) attract specific tax rates that operate alongside or in lieu of the standard 14%. Notable categories: telecommunications services (8% schedule tax in addition to 14% VAT — effectively 22%); tobacco; alcoholic beverages; selected other listed categories. Schedule tax rates vary materially by item — verify per category. |
| Tax architecture | National VAT administered by the Egyptian Tax Authority (ETA) under the Ministry of Finance. No regional or municipal VAT-equivalent layer. |
| Domestic registration | Mandatory at commencement of taxable activity for businesses exceeding EGP 500,000 in annual taxable turnover (current threshold — verify against current ETA guidance). Registration through ETA’s electronic portal — issued the Tax Registration Number (TRN). Smaller taxpayers below the threshold operate outside the standard VAT framework. |
| Foreign digital services regime | Egypt published implementing guidance for non-resident vendors supplying remote services to Egyptian recipients through Law 3 of 2022 and successive ETA Decisions. Direct registration framework for non-resident vendors operates under the simplified non-resident framework. Operational specifics continue to develop — verify current status with an Egyptian tax advisor. |
| Tax authority | Egyptian Tax Authority (ETA) — eta.gov.eg. Administers VAT, Income Tax, Stamp Tax, and the broader federal tax framework. ETA operates the comprehensive electronic invoicing and e-receipt frameworks. |
| Filing | Monthly VAT return through ETA’s electronic portal by the 2nd to 4th day of the second month following the tax period (e.g., January return due in early March under current operational schedule). Specific deadlines verify per ETA guidance. |
| Electronic invoicing | Egypt operates one of Africa’s most advanced electronic invoicing frameworks — Egyptian Electronic Invoice System (mandatory phased rollout since 2020) and the Egyptian Electronic Receipt System (mandatory phased rollout since 2022 for B2C receipts). Both administered by ETA with real-time validation and clearance. Mandatory adoption is broad — most commercial-scale taxpayers are in scope. |
| Late-submission fine | Specific scaled fines under Law 67 of 2016 — typically EGP-denominated amounts, scaled by category and delay. |
| Late-payment interest | Interest at CBE (Central Bank of Egypt) credit and discount rate + applicable surcharge per ETA guidance. |
| Under-reporting penalty | Multa for under-reporting — typically EGP-denominated amount plus percentage of underpaid VAT; higher exposure for fraudulent under-reporting under Law 67 of 2016. |
| Tax evasion | Criminal prosecution under Law 67 of 2016 and Tax Procedures Law; imprisonment exposure for material amounts. |
| Records retention | 5 years from the date of the relevant tax filing under Law 67 of 2016 and Tax Procedures Law. |
| Currency | Egyptian Pound (EGP). USD ≈ 50 EGP. Note Egypt’s currency framework has been subject to material adjustment through 2022–2024 (multiple devaluations and exchange-rate framework shifts); current rate dynamics affect practical pricing. |
| Statute | Law 67 of 2016 (Value Added Tax Law) replacing the prior General Sales Tax framework. Law 3 of 2022 — VAT Law amendments. Tax Procedures Law. Executive Regulations to Law 67 of 2016. ETA Decisions and administrative guidance. |
Do I need to comply? — 60-second check
Did your business make taxable supplies to Egyptian customers — or import goods into Egypt — in the past year, or are you about to? If yes, the threshold and registration analysis matters. Egypt operates VAT at 14% standard since the 2016 VAT Law replaced the prior GST framework, with a specific schedule (Table) tax overlay on listed categories (notably telecoms at 8% schedule tax plus 14% VAT). The Egyptian Electronic Invoice System (mandatory since 2020) and Electronic Receipt System (since 2022) make Egypt one of Africa’s most digitally-mature VAT jurisdictions — operational compliance work centres on electronic infrastructure integration.
Four questions, in order:
- Egyptian-resident business above EGP 500,000 annual taxable turnover? Mandatory VAT registration with ETA through the electronic portal. The Egyptian Electronic Invoice System mandatory framework applies to most commercial-scale taxpayers. Local Egyptian Business track.
- Overseas business supplying digital services to Egyptian recipients? Foreign SaaS / Digital Services Seller track. Law 3 of 2022 and ETA Decisions address direct registration for non-resident digital service vendors — verify current operational specifics.
- Overseas business shipping physical goods to Egyptian consumers? Foreign E-commerce Seller track. Import VAT at 14% applies at customs (Egyptian Customs Authority) alongside Customs Duty (CD), Development Tax, and applicable schedule taxes on listed categories.
- Overseas business importing goods into Egypt for distribution, manufacturing, or onward sale? Foreign Importer track. Import VAT at 14% applies at customs on customs value + Customs Duty + applicable charges. The Egypt-EU Association Agreement, COMESA, GAFTA (Greater Arab Free Trade Area), AfCFTA, Egypt’s Public Free Zones and Private Free Zones, and the Suez Canal Economic Zone (SCZONE) provide structural preferential treatment under specific conditions.
Two contextual points. First: Egypt’s electronic invoicing infrastructure is operationally distinctive — the Egyptian Electronic Invoice System (mandatory since 2020 for B2B) and Egyptian Electronic Receipt System (mandatory since 2022 for B2C) have brought most commercial-scale taxpayers into real-time clearance compliance. The system is among Africa’s most advanced and is comparable to LatAm e-invoicing leaders. Second: the Suez Canal Economic Zone (SCZONE) — operating under General Authority for Suez Canal Economic Zone — is one of Africa’s most operationally significant special economic zones, hosting major industrial operations including East Port Said industrial zone, Sokhna industrial zone, and Qantara West. SCZONE-based operations benefit from specific VAT, customs, and corporate income tax treatment under qualifying conditions.
Quick-jump to your persona
- Foreign SaaS / Digital Services Seller into Egypt
- Foreign E-commerce Seller into Egypt
- Foreign Importer / Physical Goods Seller
- Local Egyptian Business
Foreign SaaS / Digital Services Seller into Egypt
Sell SaaS or digital services into Egypt from outside? You’re operating under Law 3 of 2022 and successive ETA Decisions addressing the cross-border digital services framework. Direct registration for non-resident vendors operates under the simplified non-resident framework — operational specifics continue to develop. Verify current status with an Egyptian tax advisor before going live.
Are your Egyptian sales actually in Egyptian VAT’s tax base?
Place of supply for cross-border digital services follows the recipient’s location under general principles. Law 67 of 2016 (as amended) and Executive Regulations address services rendered to Egyptian recipients; cross-border digital service indicators include customer billing address in Egypt, payment instrument issued by an Egyptian institution, IP address resolving to Egypt, and other commercially relevant location data.
Take Bucharest Construction Group SRL, a Romanian construction-engineering software company with EUR 80 million revenue globally. Bucharest Construction Group operates a B2B platform combining BIM (Building Information Modelling) collaboration, project-management SaaS, and engineering-services consulting for major construction operators across the Middle East, North Africa, and Eastern Europe. Annual Egyptian B2B revenue reached USD 950,000 in 2025 — concentrated among Cairo and Alexandria-based construction operators working on the New Administrative Capital, Sokhna industrial expansion, and Red Sea tourism developments. Bucharest Construction Group’s Egyptian B2B customers (TRN-registered) self-assess VAT under reverse-charge mechanics where applicable, but the Law 3 of 2022 framework for non-resident digital service vendors may require direct registration depending on operational specifics — Bucharest Construction Group engaged an Egyptian tax advisor to navigate the analysis.
When the ETA clock starts running
Three operational triggers under the current framework.
The cross-border digital services trigger applies under Law 3 of 2022 and ETA guidance on supplies to Egyptian recipients — direct registration may apply for non-resident vendors depending on operational specifics.
The B2B reverse-charge trigger applies for imported services to TRN-registered Egyptian businesses, where the Egyptian customer self-assesses on its monthly VAT return.
The permanent-establishment trigger applies when an overseas company creates an Egyptian presence.
Operating model considerations
For most foreign SaaS sellers into Egypt, the operational model involves: B2B reverse-charge for TRN-registered customers (where applicable under reverse-charge framework); direct registration under Law 3 of 2022 simplified framework where the framework requires it; documentation maintenance for all supplies. Verify operating model specifics with an Egyptian tax advisor before scaling.
What you charge, and on what
14% Egyptian VAT on cross-border digital services to Egyptian recipients under the direct registration framework where it applies. For B2B supplies to TRN-registered businesses operating under reverse-charge, the Egyptian customer assesses. Pricing models should account for the framework specifics.
What this actually costs
- Egyptian tax advisor retainer: USD 4,000–14,000 per year.
- Documentation maintenance and direct-registration compliance: USD 1,500–4,500 per year.
- Annual reasonableness review by Egyptian Chartered Accountant: USD 2,500–7,500.
- Egyptian Electronic Invoice System integration (where applicable): USD 5,000–15,000 initial.
- Direct registration setup: USD 5,000–16,000 initial + USD 11,000–30,000 annual.
What we see foreign SaaS sellers get wrong
Three patterns recur.
The first: under-investigating the Law 3 of 2022 framework — direct registration for non-resident vendors may apply depending on operational specifics.
The second: ignoring Egyptian Electronic Invoice System integration requirements — where the framework brings the vendor into mandatory scope, real-time clearance compliance is non-trivial.
The third: misreading EGP currency dynamics — the 2022–2024 devaluation period materially affected pricing, translation, and operational economics.
| Selling SaaS into Egypt? TaxDo handles the ETA framework. Egypt’s cross-border digital services VAT framework under Law 3 of 2022, the Egyptian Electronic Invoice System mandatory scope, schedule tax on listed categories (telecoms 8% + 14% VAT), and EGP currency dynamics make the practical compliance work non-trivial. TaxDo’s Egypt compliance pod handles the full lifecycle: framework analysis, TRN verification on B2B base, electronic invoice integration where applicable, schedule tax analysis, and ETA correspondence — staffed by Egyptian Chartered Accountants with active ETA engagements. Free 30-minute Egypt VAT scoping callIndicative quote within 48 hoursCoverage includes Egypt + COMESA + GAFTA + AfCFTA + 80+ jurisdictions globallySingle English-language SOW; one invoice; one project manager |
Foreign E-commerce Seller into Egypt
Ship physical goods into Egypt from outside? You’re operating in the import-VAT channel. 14% VAT applies at the Egyptian Customs Authority on customs value + Customs Duty + Development Tax + applicable schedule taxes on listed categories. The selling structure — your own platform, regional marketplaces, or direct-to-consumer — determines the VAT mechanics, not the rate.
Are you actually ‘selling into Egypt’?
Three structural models exist for selling physical goods to Egyptian consumers from outside the country. First: classic cross-border drop-ship — you ship from a foreign warehouse, the Egyptian buyer is importer of record, 14% import VAT applies at Egyptian Customs Authority on customs value + Customs Duty + Development Tax + applicable schedule taxes. Second: local stock model — you import goods in your own name into Egypt, register with ETA, become the registered VAT taxpayer and importer, charge Egyptian 14% VAT on local sales, recover import VAT as input credit. Third: marketplace-mediated — Amazon and regional marketplace operators have their own platform-tax assumptions; verify with the marketplace’s commercial team.
Where VAT actually bites
Import VAT at the border is the primary entry point. The customs value (CIF basis), plus Customs Duty at the applicable tariff line, plus Development Tax, plus applicable schedule taxes on listed categories (tobacco, alcohol, selected categories), forms the base for the 14% import VAT.
Customs valuation and the Egyptian Customs Authority
Egyptian Customs Authority applies WTO valuation rules. Pricing must reflect arm’s-length terms. Egypt operates within the COMESA framework, GAFTA (Greater Arab Free Trade Area), Egypt-EU Association Agreement, Egypt-Türkiye FTA, Mercosur-Egypt agreement, AfCFTA (in implementation), and selected bilateral arrangements. Origin certificates under each framework reduce Customs Duty on qualifying flows.
Public Free Zones, Private Free Zones, and SCZONE
Egypt operates multiple preferential regimes. Public Free Zones (managed by GAFI — General Authority for Investment and Free Zones) are designated locations under Investment Law 72 of 2017. Private Free Zones are project-specific designations. The Suez Canal Economic Zone (SCZONE) is one of Africa’s most operationally significant special economic zones, operating under the General Authority for SCZONE — hosting major industrial activity at East Port Said, Sokhna, Qantara West, and West Port Said. Each regime offers specific VAT, customs, and corporate income tax treatment under qualifying conditions.
What this actually costs
- Customs broker per shipment: USD 280–950.
- Customs duty: variable by tariff line; preferential rates under Egypt-EU, GAFTA, COMESA, AfCFTA frameworks.
- Development Tax and schedule taxes on listed categories: variable rates.
- Import VAT: 14% on customs value + Customs Duty + Development Tax + applicable schedule taxes.
- Local fulfilment partner setup: USD 10,000–32,000.
- Public Free Zone or SCZONE setup (if used): USD 40,000–150,000 initial + USD 25,000–75,000 annual; GAFI or SCZONE approval required.
What we see foreign e-commerce sellers get wrong
Three patterns recur.
The first: under-using Egypt-EU and GAFTA origin preferences — origin documentation materially reduces Customs Duty on qualifying flows.
The second: ignoring schedule tax on listed categories — tobacco, alcohol, telecommunications attract additional schedule tax layers.
The third: misjudging Public Free Zone vs SCZONE vs standard import economics — the three structural options have materially different fit by activity type and location.
Foreign Importer / Physical Goods Seller into Egypt
Importing into Egypt for distribution, manufacturing, or onward sale? You’re in a B2B-physical channel with multiple structural options — SCZONE for industrial activity along the Suez Canal corridor, Public Free Zones (Alexandria, Damietta, Port Said, Suez, etc.) for designated location-based operations, Private Free Zones for project-specific structures, or standard Cairo / Alexandria distribution setup.
The structural choice
Three models predominate. First: register an Egyptian entity (Joint Stock Company or Limited Liability Company under the Companies Law) as importer of record, register with ETA for VAT and Income Tax, import in own name, recover import VAT (and schedule taxes where applicable) as input credit. Second: cross-border supply with Egyptian buyer as importer of record — your invoices remain foreign, the Egyptian buyer assumes import VAT at Egyptian Customs Authority. Third: SCZONE, Public Free Zone, or Private Free Zone-based operation — preferential treatment under qualifying activity criteria.
Egypt-EU, COMESA, GAFTA, AfCFTA framework
Egypt operates one of the most extensive FTA networks in Africa: Egypt-EU Association Agreement (significant duty preference with EU markets), COMESA (Common Market for Eastern and Southern Africa), GAFTA (Greater Arab Free Trade Area covering Arab League members), Egypt-Türkiye FTA, Mercosur-Egypt agreement, AfCFTA (in implementation), and bilateral arrangements. Origin certificates under each framework reduce Customs Duty materially on qualifying flows.
SCZONE — operational deep-dive
The Suez Canal Economic Zone, operating under the General Authority for SCZONE (independent authority), is one of Africa’s most operationally significant special economic zones. Qualifying activities include industrial manufacturing, logistics, ports services, and selected commercial activities. Designated locations include East Port Said (the principal industrial zone with major operations), Sokhna (Red Sea), Qantara West, West Port Said. Within-SCZONE operations benefit from: VAT exemption on qualifying inputs and supplies; corporate income tax preferential treatment; customs duty preferences; one-stop-shop regulatory framework. The compliance overlay — SCZONE authority reporting, qualifying-activity discipline — is real but proportionate to benefits.
What this actually costs
- Egyptian JSC / LLC setup: USD 4,500–15,000.
- TRN registration and Egyptian Electronic Invoice System integration: USD 4,000–12,000.
- Customs broker retainer: USD 4,000–16,000 per year.
- Monthly VAT compliance: USD 1,500–4,500 per month.
- SCZONE setup: USD 50,000–180,000 initial + USD 30,000–85,000 annual.
- Public Free Zone setup (GAFI): USD 40,000–130,000 initial + USD 25,000–70,000 annual.
What we see foreign importers get wrong
Three patterns recur.
The first: under-using Egypt-EU and GAFTA preferences — origin documentation materially reduces Customs Duty on qualifying flows.
The second: misjudging SCZONE vs Public Free Zone vs standard import economics — the three structural options have materially different fit by activity type and location.
The third: under-investing in Egyptian Electronic Invoice System integration — mandatory framework adoption is broad and real-time clearance compliance is non-trivial.
Local Egyptian Business
Egyptian resident business above EGP 500,000 annual taxable turnover? Mandatory VAT registration with ETA through the electronic portal. The Egyptian Electronic Invoice System mandatory framework applies to most commercial-scale taxpayers, and the Egyptian Electronic Receipt System applies to B2C operators. Smaller taxpayers below the threshold operate outside the standard VAT framework.
Egyptian Electronic Invoice System — operational deep-dive
The Egyptian Electronic Invoice System (mandatory since 2020 for B2B) is among Africa’s most advanced e-invoicing frameworks. Invoices are generated through ETA-certified electronic invoicing solutions, signed with electronic signature, submitted for real-time clearance with ETA, and only valid once cleared. The Egyptian Electronic Receipt System (mandatory since 2022 for B2C) operates an analogous framework for retail receipts. Most commercial-scale taxpayers are in mandatory scope; current scope status should be verified.
Monthly compliance rhythm
VAT-registered taxpayers submit monthly returns through ETA’s electronic portal by the 2nd to 4th day of the second month following the tax period (e.g., January return due in early March under current operational schedule). Late filing triggers EGP-denominated fines under Law 67 of 2016; late payment triggers interest at CBE rate plus surcharge.
Annual Income Tax
Corporate income tax — generally 22.5% on net profit for standard companies; specific preferential rates for SCZONE and Free Zone qualifying operators. Annual return through ETA portal by ETA-published deadline.
Schedule tax — separate layer
Listed categories (telecommunications, tobacco, alcohol, selected others) attract specific schedule tax rates under the Table to Law 67 of 2016. Schedule tax operates alongside standard 14% VAT — for example, telecommunications services attract 8% schedule tax in addition to 14% VAT (effectively 22%). Operators in scheduled sectors must apply both layers.
What we see Egyptian businesses get wrong
Three patterns recur.
The first: misreading the Egyptian Electronic Invoice System rollout timeline — taxpayers brought into mandatory scope must transition within prescribed windows; non-compliance triggers operational disruption.
The second: misapplying schedule tax on listed categories — telecommunications, tobacco, alcohol operators must apply schedule tax in addition to standard 14% VAT.
The third: under-investing in EGP currency translation processes — the 2022–2024 devaluation period materially affected pricing and translation conventions.
Cross-track essentials
Penalty exposure table
Egypt’s penalty framework under Law 67 of 2016 and Tax Procedures Law calculates fines in EGP-denominated amounts and as percentages of underpaid tax. Common categories:
- Late filing — EGP-denominated fines per omitted return depending on category and delay.
- Late payment — interest at CBE rate plus surcharge percentage.
- Material under-reporting — EGP-denominated amount plus percentage of underpaid VAT.
- Fraudulent under-reporting — criminal prosecution under Law 67 of 2016 with imprisonment exposure.
- Failure to issue compliant electronic invoice — specific fine per occurrence plus operational disruption for mandatory-scope sectors.
Audit triggers
ETA deploys risk-based selection. Common triggers: VAT credit positions persisting, customs-import value variances vs declared resale price, sector-benchmark variance, large transactions with non-resident affiliates, SCZONE/Free Zone qualifying-activity disputes, Egyptian Electronic Invoice System compliance gaps, schedule tax classification disputes.
Records retention
Egypt requires 5 years of records from the date of the relevant tax filing under Law 67 of 2016 and Tax Procedures Law. Records must be available to ETA on request. Electronic records under Egyptian Electronic Invoice System count as primary records.
Currency, translation, and EGP dynamics
The EGP has been subject to material adjustment through 2022–2024 (multiple devaluations and exchange-rate framework shifts). Pricing in foreign currency for B2B contracts is common; invoices must show EGP equivalent for VAT calculations. Currency translation uses the CBE reference rate at the date of supply. Practical pricing and revenue repatriation are affected by EGP market dynamics.
Frequently Asked Questions
How is Egyptian VAT different from the prior GST?
Law 67 of 2016 replaced the prior General Sales Tax (GST) framework with a modern credit-method VAT effective September 2016. The reform brought input VAT recovery, broader base, and modernised compliance infrastructure. Pre-2016 commentary referencing GST is structurally obsolete in material respects.
How does the schedule (Table) tax work?
Specific categories under the Table to Law 67 of 2016 attract specific tax rates that operate alongside or in lieu of standard 14% VAT. Notable: telecommunications (8% schedule tax + 14% VAT = effectively 22%); tobacco, alcohol, and selected other listed categories. Sectoral specifics matter — verify per category.
Does Egypt have a foreign digital services VAT regime?
Yes, under Law 3 of 2022 and successive ETA Decisions. Direct registration framework for non-resident vendors operates under the simplified non-resident framework. Operational specifics continue to develop — verify current status.
How does the Egyptian Electronic Invoice System work?
Mandatory since 2020 for B2B (Egyptian Electronic Receipt System since 2022 for B2C). Invoices generated through ETA-certified solutions, signed electronically, submitted for real-time clearance, valid only once cleared. Most commercial-scale taxpayers are in mandatory scope. Among Africa’s most advanced e-invoicing frameworks.
What is SCZONE and is it right for me?
Suez Canal Economic Zone — operating under General Authority for SCZONE — is one of Africa’s most operationally significant SEZs. Qualifying industrial manufacturing, logistics, ports services, and selected commercial activities benefit from VAT exemption on qualifying inputs, corporate income tax preferential treatment, and customs preferences. Setup requires structural commitment under SCZONE authority.
How do Egypt-EU and GAFTA interact with import VAT?
Both frameworks reduce Customs Duty on qualifying-origin flows, which reduces the base on which 14% import VAT is calculated. Egypt-EU Association Agreement provides material EU-market preferences; GAFTA covers Arab League members. COMESA and AfCFTA add African preferences. Origin documentation at Egyptian Customs Authority matters.
What’s the corporate income tax rate?
22.5% on net profit for standard companies under the current framework. SCZONE and Free Zone qualifying operators benefit from preferential rates. Annual return through ETA portal by ETA-published deadline.
How does EGP currency translation work?
CBE (Central Bank of Egypt) reference rate at the date of supply applies for VAT calculations. The EGP has been subject to material adjustment through 2022–2024 — practical pricing and translation conventions should accommodate ongoing FX dynamics.
What records must I keep and for how long?
5 years from the date of the relevant tax filing under Law 67 of 2016 and Tax Procedures Law. Records must be available to ETA on request.
Where do I check current ETA guidance?
ETA’s portal at eta.gov.eg — Decisions and Administrative Guidance section publishes current administrative guidance. Engage an Egyptian Chartered Accountant for material decisions.
Recent and upcoming changes
Egypt’s VAT framework has been institutionally evolving since the 2016 transition from GST to VAT. The structural themes have been: Law 3 of 2022 amendments addressing cross-border digital services; Egyptian Electronic Invoice System mandatory phased rollout (since 2020); Egyptian Electronic Receipt System mandatory phased rollout (since 2022); SCZONE operational expansion; EGP currency framework adjustments through 2022–2024; ongoing tax administration modernisation.
2025 — Continued e-invoicing scope expansion and SCZONE growth
ETA continued bringing remaining taxpayer groups into mandatory Egyptian Electronic Invoice System / Electronic Receipt System scope. SCZONE continued operational expansion at East Port Said, Sokhna, and other designated locations.
2022–2024 — EGP currency adjustments
The EGP has been subject to multiple devaluations and exchange-rate framework shifts through this period, materially affecting practical pricing and translation. Current dynamics continue to refine.
2022 — Law 3 of 2022 cross-border digital services
Law 3 of 2022 introduced framework refinements for non-resident digital services vendors. Successive ETA Decisions continue to develop operational specifics.
Primary sources & further reading
- Egyptian Tax Authority (ETA) — primary tax authority portal; Decisions, Administrative Guidance, electronic invoice system access
- Egyptian Customs Authority — customs authority; tariff lookup, import procedures, origin certification
- General Authority for SCZONE — Suez Canal Economic Zone administration
- General Authority for Investment and Free Zones (GAFI) — Investment Law 72/2017 and Public Free Zone administration
- Law 67 of 2016 (Value Added Tax Law) and Executive Regulations
- Law 3 of 2022 — VAT Law amendments
- Tax Procedures Law
- Investment Law 72 of 2017
- Egypt-EU Association Agreement — EU trade framework
- AfCFTA Secretariat — African Continental Free Trade Area framework
Disclaimer
This guide is published by TaxDo as part of the Global Tax Hub. It is general commentary on Egyptian indirect tax (VAT, schedule tax) at the date shown and is not legal, tax, or accounting advice for any specific transaction or business. Egypt’s VAT framework operates under Law 67 of 2016 (Value Added Tax Law) as amended by Law 3 of 2022 and successive amendments, with the Egyptian Electronic Invoice System (mandatory since 2020) and Egyptian Electronic Receipt System (mandatory since 2022) operational frameworks, plus the Public Free Zone, Private Free Zone, and SCZONE preferential regimes. The cross-border digital services framework continues to develop. Statute, regulation, ETA administrative guidance, schedule tax rates on listed categories, and EGP currency dynamics change; current applicability must be verified against the most recent ETA Decisions and CBE guidance before any decision is made. Engage an Egyptian Chartered Accountant for transaction-specific analysis. TaxDo accepts no liability for action taken in reliance on this guide.